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Advanced Analysis of Partnership Taxation  

CATEGORY: Taxation
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7 CPE Credits
Level: Advanced

This advanced course offers insight on partnership distributions, basis adjustments to partnership assets, liabilities and risk of loss as well as the special allocations related to a partner's distributive share of partnership income. Related to allocations, this course analyzes tests for substantiality, nonrecourse deductions, minimum gain chargeback and nonrecourse debt reduction. Special problems of retiring and deceased partners is presented in terms of disposing of a partnership interest, property payments, retirement payments and income recognition. Family partnerships are discussed including the operation thereof, recognition as a partner and the allocation rules of partnership income.

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